EO Tax Journal

1 – Editor’s Notebook

2 – The EOTJ Mailbag

3 – In the News

4 – Americans United Joins 1,000 Nonprofits to Launch National Effort to Defend Johnson Amendment

5 – Presenting an EO’s Form 990 to the Board of Directors/Audit Committee Continue…

1 – Editor’s Notebook

2 – Programs of Interest

3 – Ways & Means Committee Targets Tax-Exempt Organ Procurement Organizations over Potential Fraud

4 – Analysis of Disqualified Persons (Part 3) Continue…

1 – Editor’s Notebook

2 – NRB’s Brief in Opposition to AU’s Motion to Intervene as Defendant-Intervenor

3 – Analysis of Disqualified Persons (Part 2) Continue…

1 – Quote of the Week

2 – Editor’s Notebook

3 – Democratic Members of Congress Write re NRB Case

4 – Analysis of Disqualified Persons (Part 1) Continue…

BREAKING NEWS:
LATEST DEVELOPMENTS IN PULPIT POLITICKING CASE

Yesterday District Court Judge J. Campbell Barker granted Americans United’s motion to file an amicus brief in NRB v. IRS. See his Order, reprinted below. For AU’s motion, see email update 2025-113. In addition, Judge Barker has stated in his Order that the motion to intervene as a defendant remains under consideration.

My comment: For defenders of the Johnson Amendment, these developments are good news. One, the fact that the amicus brief is due by July 25, 2025 indicates that Judge Barker will not rule on the proposed consent judgment until at least then. Two, the fact that he is considering AU’s extraordinary motion to intervene as a defendant may indicate that he recognizes the controversial nature of the proposed consent judgment and the need for someone to represent the interests of those who wish to defend the Johnson Amendment in view of the fact that Trump’s Department of Justice, representing the IRS, has chosen not to do so.

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF TEXAS

No. 6:24-cv-00311

National Religious Broadcasters et al., Plaintiffs,
v.
The Internal Revenue Service et al., Defendants.

ORDER

The unopposed motion (Doc. 37 at 5) of Americans United for Separation of Church and State for leave to file an amicus curiae brief opposing the proposed consent judgment is granted. Any such brief is due by July 25, 2025. The motion to intervene as a defendant remains under consideration, and an opinion and order will issue in due course.

So ordered by the court on July 17, 2025.

/s/  J. CAMPBELL BARKER
United States District Judge
_________________________

1 – Editor’s Notebook

2 – Program of Interest

3 – Donor Intent, Restricted Funds & Endowments –
Documentation, Audits & Best Practices (Part 3) Continue…